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现代社会经济的发展使得会计这门学科也在不断的发展。会计的基本课程的教学是经济管理专业的基础,只有掌握了基本的会计理论知识和会计技巧,才能在会计岗位上更加得心应手。在当前的市场经济的社会模式之下,会计专业的教育更加依赖会计实践教学环节。会计实践教学环节可以有效的提高学生参加工作后的竞争能力,并且对于培养复合型人才也有着很大的帮助。在现代的经济发展历程中,会计不仅需要具有扎实的理论基础,还要对国家的经济政策和法律法规有着一定的了解和运用。
The development of modern social economy makes the accounting discipline is constantly developing. Accounting basic course teaching is the basis of economics and management major, and only mastered the basic theory of accounting knowledge and accounting skills, in accounting positions more handy. Under the current social model of market economy, the education of accounting major is more dependent on accounting practice teaching. Accounting practice teaching can effectively improve the competitiveness of students to participate in the work, and for the development of compound talents are also very helpful. In the process of modern economic development, accounting not only needs a solid theoretical foundation, but also has some understanding and application of the country’s economic policies and laws and regulations.